Competitiveness and disclosure of intellectual capital: an empirical research in Portuguese banks

Purpose – Thepurposeof thispaper is toinvestigatethe level of intellectual capital (IC) awarenessamong Portuguese bank managers and which disclosure techniques are most common. The annual report is regarded by some authors as the most important vehicle of information about banks’ affairs because of...

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Bibliographic Details
Main Author: Cabrita, Rosário (author)
Other Authors: Silva, Lurdes (author), Rodrigues, Ana Maria (author), Muñoz Dueñas, Maria del Pilar (author)
Format: article
Language:eng
Published: 2017
Subjects:
Online Access:http://hdl.handle.net/11110/1295
Country:Portugal
Oai:oai:ciencipca.ipca.pt:11110/1295